Given this diversity, there is no single way—let alone single right way—to teach and learn business ethics. But this does not mean that there are not com¬mon goals, concepts, principles, and frameworks of business ethics. There is a growing body of scholarly literature in business ethics, and, in an academic setting at least, an important element of a course in business ethics is to become familiar with that scholarly literature. Just as there are Generally Accepted Accounting Principles (GAAP) for accountants, there are a set of principles, standards, concepts, and values common to business ethics. Chapter 2 will introduce some of the most common ethical theories and principles. But beyond this academic side, business ethics has a practical side in the sense that it aims at judgment, behavior, and actions. We all hope that books and classes in busi-ness ethics translate into more ethical behavior among business practitioners.